Four of the top-10 ranked problems in the survey are tax related. In total, the survey lists
nine tax-related questions including federal and state taxes on business income, property taxes,
tax complexity and frequent changes in federal tax laws and rules (Chart 2). If combined into
one problem, the ranking would likely be different. NFIB’s Small Business Economic Trends
ranked the overall burden of a generic “taxes” above the cost of insurance as the number one
problem for a large portion of the last decade.
“Federal Taxes on Business Income” ranks 3rd, up from 5th in 2004. Income taxes remain...
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